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1980 (3) TMI 99 - GOVERNMENT OF INDIAExtract: .......uestion of whether or not the aforesaid distributors are related persons of the petitioners within the meaning of Sec. 4(b)(c) of the Central Excises and Salt Act, 1944. 4. In view of the above, Government set aside the Order-in-Appeal with the direction that the assessable value of the impugned goods should be redetermined in the aforesaid manner.
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